Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT
(4) Miscellaneous Specific Components
440.3420 Sodium Bicarbonate Used in Sponge Rubber. Sodium bicarbonate purchased by the manufacturers of sponge rubber padding is exempt inasmuch as its principal purpose in the manufacturing process is to impart resiliency to the padding 1/4/62.